Abstract:

The research focuses on the significance of media resources in education, as well as on the need for introducing a new tax. Today one of the leading current trends all over the world is the ever increasing role of media resources in education. The authors rightly emphasize the importance of media resources opening new perspectives of the educational process for all participants. Innovative methods involving media technologies in the educational process are shown as an advantage which allows to notably improve the learning process.

It is specified in the paper that the resources in question include printed (journals, newspapers, books, monographs) and electronic (information from educational sites) media. The authors hold that exerting a tax on the electronic media educational resources is necessary and expedient, since the provision of printed resources in fact is paid for.